State Act

The Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 1999

5. Establishment of check-posts or barriers and inspection of goods in transit.- (1) With a view to preventing or checking evasion of tax under this Act, the State Government may, by notification, direct the establishment of a check-post or the erection of a barrier or both on such road or roads as may be notified. (2) At every check-post or barrier or at any other place when so required by an officer-in-charge of the check-post or barrier or any other officer not below the rank of an Excise and Taxation Inspector, the driver 1[during transport or carriage], mechanical vehicle 2[XXXXXX] or cart, shall shall stop the mechanical vehicle 3[XXXX] or cart, as the case may be, and keep it stationary as long as may reasonably be necessary, and allow the aforesaid officer to examine the contents in the mechanical vehicle 4[XXXX] or cart by breaking open the package or packages, if necessary, and inspect all records relating to the goods carried which are in the possession of such driver or other person-in-charge, who shall also furnish such other information as may be required by the aforesaid officer, and if considered, necessary, such officer may also search the goods, mechanical vehicle 5[XXXXXX] or cart and the driver or other person-in-charge of the mechanical vehicle 6[XXXX] or cart of the goods. (3) The 1[persons specified in sub-section (2)] shall keep with him the receipt in the prescribed form showing the tax paid by him under section 4 in respect of the goods being carried by him and produce on demand such receipt before an officer-in-charge of a check-post or barrier or any other officer not below the rank of an Excise and Taxation Inspector checking such mechanical vehicle 2[xxxxxxxxxx] or cart at any other place. (4) If the 3[person specified in sub-section (2)] fails to produce the receipt as required under sub-section (3), the officer-in-charge of the check-post or barrier or any other officer referred to in sub-section (3), as the case may be, shall recover the tax at the place of inspection or check-post or barrier and issue him the receipt in the prescribed form. (5) If the goods on which the tax is payable under this Act are passing through the check-post or the barrier falling first in the course of transit within the State, the 4[person specified in sub-section (2)] may pay the tax at such check-post or the barrier and obtain a receipt, in the prescribed form, against such payment.